"The girl is clever."
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One difference is that technically, 소년 isn't about a boy at all, even though it's used that way.
In this context, 소 means young/juvenile. And 년 means "year".
Technically speaking, therefore 소년 can and does mean "juvenile/young years" or any youth/juvenile. For example, a juvenile detention center is a "소년원". But on its own, 소년 is often used in reference to a boy.
The subject marker (이/가) tells you that the sentence is speaking about one particular subject. For instance, "남자가 똑똑해요." means "The man is smart/clever."
The topic marker (은/는) can mean that the sentence is a general statement applicable to each and every example of the noun. For example, "남자는 인간 이에요." could be translated both as "Men are humans." and "A man is a human."